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SHAREHOLDERS' EQUITY AND EMPLOYEE BENEFIT PLANS (Tables)

6 Months Ended

Mar. 30, 2019

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Company’s matching contributions to the Plan

The following table reflects the Company’s contributions to the Plan during the three and six months ended March 30, 2019 and March 31, 2018:

	Three months ended								Six months ended
(in thousands)	March 30, 2019				March 31, 2018				March 30, 2019				March 31, 2018
Cash	$	369			$	352			$	863			$	853

Accumulated other comprehensive income reflected on the Consolidated Balance Sheets

The following table reflects accumulated other comprehensive loss reflected on the Consolidated Condensed Balance Sheets as of March 30, 2019 and September 29, 2018: 

	As of
(in thousands)	March 30, 2019				September 29, 2018
Loss from foreign currency translation adjustments	$	(2,598	)		$	(1,211	)
Unrecognized actuarial loss on pension plan, net of tax	(1,599		)		(1,620		)
Unrealized gain/(loss) on hedging	150				(1,071		)
Accumulated other comprehensive loss	$	(4,047	)		$	(3,902	)

Restricted stock and common stock granted

The following table reflects Time-based RSUs, Relative TSR PSUs, Special/Growth PSUs and common stock granted during the three and six months ended March 30, 2019 and March 31, 2018:

	Three months ended						Six months ended
(shares in thousands)	March 30, 2019			March 31, 2018			March 30, 2019			March 31, 2018
Time-based RSUs	12			19			519			449
Relative TSR PSUs	8			—			165			153
Special/Growth PSUs	3			—			55			59
Common stock	10			8			18			17
Equity-based compensation in shares	33			27			757			678

Equity-based compensation expense

The following table reflects total equity-based compensation expense, which includes Time-based RSUs, Relative TSR PSUs, Special/Growth PSUs and common stock, included in the Consolidated Condensed Statements of Operations during the three and six months ended March 30, 2019 and March 31, 2018: 

	Three months ended								Six months ended
(in thousands)	March 30, 2019				March 31, 2018				March 30, 2019				March 31, 2018
Cost of sales	$	160			$	126			$	310			$	258
Selling, general and administrative	2,330				1,443				5,255				3,766
Research and development	811				653				1,609				1,307
Total equity-based compensation expense	$	3,301			$	2,222			$	7,174			$	5,331

The following table reflects equity-based compensation expense, by type of award, for the three and six months ended March 30, 2019 and March 31, 2018:  

	Three months ended								Six months ended
(in thousands)	March 30, 2019				March 31, 2018				March 30, 2019				March 31, 2018
Time-based RSUs	$	2,131			$	1,678			$	4,272			$	3,813
Relative TSR PSUs	818				252				2,193				975
Special/Growth PSUs	157				97				319				153
Common stock	195				195				390				390
Total equity-based compensation expense	$	3,301			$	2,222			$	7,174			$	5,331

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Tabular disclosure of an equity-based arrangement (such as stock or unit options and stock or unit awards) with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain equity-based awards at future dates, sometimes including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares or units issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.

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